Arts & Literature Laboratory INC FY2022 filing

Tax-deductible

Madison, WI501(c)(3)Arts & CultureEIN 81-1197708Revenue $523K in FY2022

On file with the IRSartlitlab.org111 S Livingston Street 100, 53703-3624 · Madison, WITax-exempt since Apr 2016Publicly supported — 509(a)(2)

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To promote community involvement in the Arts by means including, but not limited to, the support and organization of exhibitions, performances, educational programs, and community outreach projects; to cultivate a collaborative spirit among artists working in all areas of the visual, literary and performing Arts; to provide assistance to governmental and not-for-proft organizations with purposes similar to, or with activities in furtherance of, the purposes set forth hereinabove.

501(c)(3) charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
$99K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $428K a year · 44% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$99K
to officers and key staff · 16% of spending
Fine: pay to officers and key staff is 16% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
17 mo
of spending, in cash
Looks good: 16.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
7
named funders · $64K
Looks good: 7 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$1.3M
42% of total assets
Looks good: liabilities are 42% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$523K
-63% vs prior year
Spent
$625K
To programs
80%
Net assets
$1.8M
By yearFY2020–FY2024
Revenue
$523K
FY2022▼ -63%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.1M
FY2021$1.4M
FY2022$523K
FY2023$874K
FY2024$977K
Expenses
$625K
FY2022▲ +55%
Tap a bar for its year
Expenses by fiscal year
FY2020$215K
FY2021$403K
FY2022$625K
FY2023$711K
FY2024$782K
Net assets
$1.8M
FY2022▼ -5%
Tap a bar for its year
Net assets by fiscal year
FY2020$946K
FY2021$1.9M
FY2022$1.8M
FY2023$2.0M
FY2024$2.2M

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 2016.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $501K Management & general 15% · $94K Fundraising 5% · $30K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990; $99K paid to officers and key staff.

Part VII, Section A · reportable compensation
Co-Executive Director
$47,833Pt VII · Sec A
Co-Executive Director
$47,833Pt VII · Sec A
Treasurer
$3,500Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Co-Chair
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Jolynne Roorda’s $58K as Co-Director is at the 52nd percentile of top reported officer pay among 2216 $100K–1M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Jolynne Roorda$57,833$50,000$47,833$4,000$15,000
Rita Mae Reese$57,833$50,000$47,833$4,000—
Genia Daniels$4,500$4,000$3,500$4,950$4,307

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Supports and organizes arts events, education, and outreach to foster community involvement and collaboration.

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Provided by the organization

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3 programs · $436K · in their own filed words · FY2022
01

Education

Through all-ages classes and workshops, summer arts camps, open art studios, and teacher training, all, INC.'S education program fosters more equitable access to high quality arts education across all disciplines.

$195Kprogram expense
02

Music

All, inc. Hosts local, national, and international performers in a wide range of musical genres, theater and dance, and provides a variety of resources and programs for madison's jazz community.

$148Kprogram expense
03

Visual Arts

Through exhibitions, film and video art screenings, professional development programs, and more, all, inc. Builds a more vibrant and sustainable arts community.

$93Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 7 funders →

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$523K
Ln 12
Gifts and grantsLn 1h$371K
Fees for servicesLn 2g$151K
Investment incomeLn 3$22
Money outPt IX
$625K
Ln 25
Programscol B$501K
Managementcol C$94K
Fundraisingcol D$30K
Owns and owesPt X
$1.8M
net assets · Ln 32
Cash and savingsLn 1–2$862K
Total assetsLn 16$3.2M
LiabilitiesLn 26$1.3M
PeoplePt VI, VII
11
listed · VII A
PaidVII A3
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$371K
Government grantsLn 1e$135K
Noncash giftsLn 1g$13K
Fees for servicesLn 2g$151K
Investment incomeLn 3$22
Total revenueLn 12$523K
Assets in detailPt X, end of year
CashLn 1$630K
SavingsLn 2$232K
Cash and savings togetherLn 1–2$862K
Land, buildings, equipmentLn 10c$1.1M
Other assetsLn 15$1.1M
Total assetsLn 16$3.2M
LiabilitiesLn 26$1.3M
Net assetsLn 32$1.8M
OperationsPt I, VI
EmployeesI 53
VolunteersI 650
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$1.0M$862K
Land, buildings, equipmentLn 10c$1.0M$1.1M
Total assetsLn 16$2.1M$3.2M
LiabilitiesLn 26$174K$1.3M
Net assetsLn 32$1.9M$1.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$99K$78K$11K$10K
Other salaries and wagesLn 7$85K$68K$9K$9K
Other employee benefitsLn 9$4K$3K$488$375
Payroll taxesLn 10$16K$12K$2K$2K
Accounting feesLn 11c$13K$13K
Professional fundraising feesLn 11e$7K$7K
Other fees for servicesLn 11g$182K$180K$2K
Advertising and promotionLn 12$8K$8K$85
Office expensesLn 13$44K$35K$6K$2K
OccupancyLn 16$93K$67K$27K
InterestLn 20$3K$3K
Depreciation, depletion and amortizationLn 22$62K$50K$12K
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$5K$5K
Total functional expensesLn 25$625K$501K$94K$30K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $977K$782K$194K$2.2M 990 PDF
FY2023 $874K$711K$162K$2.0M 990 PDF
FY2022 Viewing $523K$625K−$102K$1.8M 990 PDF
FY2021 $1.4M$403K$992K$1.9M 990 PDF
FY2020 $1.1M$215K$892K$946K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $522,672 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,344,538$371,460
I-9 Program service revenuePrior year $50,929$151,190
I-10 Investment incomePrior year $19$22
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $1,395,486$522,672
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $25,742$203,825
I-16a Professional fundraising feesPrior year $10,780$6,925
I-17 Other expensesPrior year $366,529$414,129
I-18 Total expensesPrior year $403,051$624,879
I-19 Revenue less expensesPrior year $992,435−$102,207
Part VI · Governance 9 of 9 board members independent, 3 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $522,672 across 7 lines filed
VIII-1e Government grants$134,505
VIII-1f All other contributions, gifts and grants$236,955
VIII-1g Noncash contributions (included above)$12,684
VIII-1h Total contributions, gifts and grants$371,460
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $151,190$151,190
VIII-3 Investment incomeExcluded from tax $22$22
VIII-12 Total revenueRelated to mission $151,190 · Unrelated business $0 · Excluded from tax $22$522,672
Part IX · Statement of functional expenses $624,879 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $78,042 · Management $11,444 · Fundraising $9,680$99,166
IX-7 Other salaries and wagesPrograms $67,822 · Management $8,632 · Fundraising $8,812$85,266
IX-9 Other employee benefitsPrograms $2,917 · Management $488 · Fundraising $375$3,780
IX-10 Payroll taxesPrograms $12,165 · Management $1,868 · Fundraising $1,580$15,613
IX-11c Accounting feesManagement $12,508$12,508
IX-11e Professional fundraising feesFundraising $6,925$6,925
IX-11g Other fees for servicesPrograms $180,136 · Management $1,878$182,014
IX-12 Advertising and promotionPrograms $7,891 · Fundraising $85$7,976
IX-13 Office expensesPrograms $35,379 · Management $6,010 · Fundraising $2,112$43,501
IX-16 OccupancyPrograms $66,984 · Management $26,504$93,488
IX-20 InterestManagement $3,291$3,291
IX-22 Depreciation, depletion and amortizationPrograms $49,640 · Management $12,410$62,050
IX-23 InsuranceManagement $4,301$4,301
IX-24 Other expenses (24a–d)Management $5,000$5,000
IX-25 Total functional expensesPrograms $500,976 · Management $94,334 · Fundraising $29,569$624,879
Part X · Balance sheet $3,180,532 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $841,144$629,693
X-2 Savings and temporary cash investmentsStart of year $187,099$232,481
X-3 Pledges and grants receivableStart of year $42,000$132,000
X-4 Accounts receivableStart of year $12,500$26,279
X-10c Land, buildings and equipment, netStart of year $1,029,403$1,077,758
X-15 Other assetsStart of year $0$1,082,321
X-16 Total assetsStart of year $2,112,146$3,180,532
X-17 Accounts payable and accrued expensesStart of year $16,017$38,765
X-25 Other liabilitiesStart of year $157,781$1,192,433
X-26 Total liabilitiesStart of year $173,798$1,344,391
X-27 Net assets without donor restrictionsStart of year $1,002,852$1,234,921
X-28 Net assets with donor restrictionsStart of year $935,496$601,220
X-32 Total net assets or fund balancesStart of year $1,938,348$1,836,141
X-33 Total liabilities and net assetsStart of year $2,112,146$3,180,532
Part XI · Reconciliation of net assets $1,836,141 net assets at year end
XI-1 Total revenue$522,672
XI-2 Total expenses$624,879
XI-3 Revenue less expenses−$102,207
XI-4 Net assets at start of year$1,938,348
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,836,141

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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